建(jian)(jian)(jian)設(she)(she)(she)項(xiang)目總投(tou)(tou)(tou)資是(shi)為完成工程(cheng)(cheng)項(xiang)目建(jian)(jian)(jian)設(she)(she)(she)并達到使用(yong)(yong)要求或(huo)生產(chan)(chan)條件,在建(jian)(jian)(jian)設(she)(she)(she)期(qi)內預計或(huo)實際(ji)投(tou)(tou)(tou)入(ru)的全部費(fei)(fei)(fei)用(yong)(yong)總和。生產(chan)(chan)性建(jian)(jian)(jian)設(she)(she)(she)項(xiang)目總投(tou)(tou)(tou)資包(bao)括建(jian)(jian)(jian)設(she)(she)(she)投(tou)(tou)(tou)資、建(jian)(jian)(jian)設(she)(she)(she)期(qi)利(li)息(xi)(xi)和流動(dong)資金三部分;非生產(chan)(chan)性建(jian)(jian)(jian)設(she)(she)(she)項(xiang)目總投(tou)(tou)(tou)資包(bao)括建(jian)(jian)(jian)設(she)(she)(she)投(tou)(tou)(tou)資和建(jian)(jian)(jian)設(she)(she)(she)期(qi)利(li)息(xi)(xi)兩(liang)部分。其(qi)中建(jian)(jian)(jian)設(she)(she)(she)投(tou)(tou)(tou)資和建(jian)(jian)(jian)設(she)(she)(she)期(qi)利(li)息(xi)(xi)之和對應于(yu)固(gu)(gu)定資產(chan)(chan)投(tou)(tou)(tou)資,固(gu)(gu)定資產(chan)(chan)投(tou)(tou)(tou)資與(yu)建(jian)(jian)(jian)設(she)(she)(she)項(xiang)目的工程(cheng)(cheng)造價在量上相等(deng)。工程(cheng)(cheng)造價基本構成包(bao)括用(yong)(yong)于(yu)購買工程(cheng)(cheng)項(xiang)目所含各種(zhong)設(she)(she)(she)備的費(fei)(fei)(fei)用(yong)(yong),用(yong)(yong)于(yu)建(jian)(jian)(jian)筑施工和安裝施工所需支出的費(fei)(fei)(fei)用(yong)(yong),用(yong)(yong)于(yu)委托工程(cheng)(cheng)勘察設(she)(she)(she)計應支付的費(fei)(fei)(fei)用(yong)(yong),用(yong)(yong)于(yu)購置土地所需的費(fei)(fei)(fei)用(yong)(yong),也包(bao)括用(yong)(yong)于(yu)建(jian)(jian)(jian)設(she)(she)(she)單位自(zi)身進行項(xiang)目籌建(jian)(jian)(jian)和項(xiang)目管理所花(hua)費(fei)(fei)(fei)的費(fei)(fei)(fei)用(yong)(yong)等(deng)。總之,工程(cheng)(cheng)造價是(shi)指在建(jian)(jian)(jian)設(she)(she)(she)期(qi)預計或(huo)實際(ji)支出的建(jian)(jian)(jian)設(she)(she)(she)費(fei)(fei)(fei)用(yong)(yong)。

工(gong)程造(zao)價(jia)中的(de)(de)(de)主(zhu)要構成(cheng)部分(fen)是建(jian)(jian)(jian)設(she)(she)(she)(she)投資(zi)(zi),建(jian)(jian)(jian)設(she)(she)(she)(she)投資(zi)(zi)是為(wei)完成(cheng)工(gong)程項(xiang)(xiang)(xiang)目建(jian)(jian)(jian)設(she)(she)(she)(she),在(zai)建(jian)(jian)(jian)設(she)(she)(she)(she)期(qi)(qi)內(nei)(nei)投入且形成(cheng)現金流出的(de)(de)(de)全(quan)部費(fei)(fei)(fei)(fei)(fei)用(yong)。根據國家發改(gai)(gai)委和建(jian)(jian)(jian)設(she)(she)(she)(she)部發布的(de)(de)(de)《建(jian)(jian)(jian)設(she)(she)(she)(she)項(xiang)(xiang)(xiang)目經濟評價(jia)方法與參數(shu)(第三版)》(發改(gai)(gai)投資(zi)(zi)(20061325號)的(de)(de)(de)規定,建(jian)(jian)(jian)設(she)(she)(she)(she)投資(zi)(zi)包(bao)括工(gong)程費(fei)(fei)(fei)(fei)(fei)用(yong)、工(gong)程建(jian)(jian)(jian)設(she)(she)(she)(she)其他費(fei)(fei)(fei)(fei)(fei)用(yong)和預備(bei)費(fei)(fei)(fei)(fei)(fei)三部分(fen)。工(gong)程費(fei)(fei)(fei)(fei)(fei)用(yong)是指(zhi)建(jian)(jian)(jian)設(she)(she)(she)(she)期(qi)(qi)內(nei)(nei)直接用(yong)于工(gong)程建(jian)(jian)(jian)造(zao)、設(she)(she)(she)(she)備(bei)購(gou)置及其安裝(zhuang)的(de)(de)(de)建(jian)(jian)(jian)設(she)(she)(she)(she)投資(zi)(zi),可以分(fen)為(wei)建(jian)(jian)(jian)筑安裝(zhuang)工(gong)程費(fei)(fei)(fei)(fei)(fei)和設(she)(she)(she)(she)備(bei)及工(gong)器具購(gou)置費(fei)(fei)(fei)(fei)(fei)。工(gong)程建(jian)(jian)(jian)設(she)(she)(she)(she)其他費(fei)(fei)(fei)(fei)(fei)用(yong)是指(zhi)建(jian)(jian)(jian)設(she)(she)(she)(she)期(qi)(qi)發生為(wei)項(xiang)(xiang)(xiang)目建(jian)(jian)(jian)設(she)(she)(she)(she)或運營必須發生的(de)(de)(de)但(dan)不包(bao)括在(zai)工(gong)程費(fei)(fei)(fei)(fei)(fei)用(yong)中的(de)(de)(de)費(fei)(fei)(fei)(fei)(fei)用(yong)。預備(bei)費(fei)(fei)(fei)(fei)(fei)是在(zai)建(jian)(jian)(jian)設(she)(she)(she)(she)期(qi)(qi)內(nei)(nei)因各種不可預見因素的(de)(de)(de)變化而預留的(de)(de)(de)可能增(zeng)加的(de)(de)(de)費(fei)(fei)(fei)(fei)(fei)用(yong),包(bao)括基(ji)本(ben)預備(bei)費(fei)(fei)(fei)(fei)(fei)和價(jia)差預備(bei)費(fei)(fei)(fei)(fei)(fei)。建(jian)(jian)(jian)設(she)(she)(she)(she)項(xiang)(xiang)(xiang)目總投資(zi)(zi)的(de)(de)(de)具體構成(cheng)內(nei)(nei)容。

流(liu)動(dong)資(zi)(zi)(zi)(zi)金(jin)(jin)指(zhi)(zhi)為(wei)進行正常生(sheng)(sheng)產(chan)運(yun)營,用于購買原材料、燃料、支付工資(zi)(zi)(zi)(zi)及其他運(yun)營費用等所需的周轉資(zi)(zi)(zi)(zi)金(jin)(jin)。在可行性研(yan)究階段(duan)用于財務(wu)分析時(shi)計為(wei)全部流(liu)動(dong)資(zi)(zi)(zi)(zi)金(jin)(jin),在初(chu)步設計及以后(hou)階段(duan)用于計算(suan)“項目(mu)報(bao)批(pi)總(zong)投(tou)資(zi)(zi)(zi)(zi)”或(huo)“項目(mu)概算(suan)總(zong)投(tou)資(zi)(zi)(zi)(zi)”時(shi)計為(wei)鋪(pu)底(di)流(liu)動(dong)資(zi)(zi)(zi)(zi)金(jin)(jin)。鋪(pu)底(di)流(liu)動(dong)資(zi)(zi)(zi)(zi)金(jin)(jin)是(shi)指(zhi)(zhi)生(sheng)(sheng)產(chan)經營性建(jian)設項目(mu)為(wei)保證投(tou)產(chan)后(hou)正常的生(sheng)(sheng)產(chan)運(yun)營所需,并(bing)在項目(mu)資(zi)(zi)(zi)(zi)本金(jin)(jin)中籌措的自有流(liu)動(dong)資(zi)(zi)(zi)(zi)金(jin)(jin)。